Hi
We are a sub contractor and we have got an work order from our contractor for installation work to be done for SEZ unit.
In the above case, we are billing to contractor (who is a non sez unit) and we are executing the work for SEZ unit. Are we liable to charge service tax , while billing to contractor, since we have done the job for sez unit.
pl clarify
Service provided to SEZ unit is exempted by means of refund. If the service is wholly consumed within SEZ, there is option to not pay tax . As per the mega exemption notification, in the case of works contract service, if the main contract is exempt, sub-contract is also exempt.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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